115 Appellate Authority for Advance Ruling – Revised Model GST Law ( Nov 2016)

By | March 13, 2017
(Last Updated On: March 13, 2017)

Revised Model GST Law ( Nov 2016)

Section 115 Revised Model GST Law ( Nov 2016)

  1. Appellate Authority for Advance Ruling 

(1) The Appellate Authority shall be located in each State.

(2) The Appellate Authority shall comprise of the Chief Commissioner of CGST as designated by the Board and the Commissioner of SGST having jurisdiction over the applicant.

 

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